CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

Espana – creative writing

It was the first time I had seen a large wound, well the first I had remembered, and the first I would never forget. We were on holiday, the perfect holiday from my point of view. There were about twenty of us, varying in age, some from Birmingham, a couple from America but the majority from London. We were going on a road trip, ultimately to Spain but stopping on the way in Dijon, France. As incredible this holiday was starting to sound, the finest part to me was probably the fact that my parents were not here. I had come with my hyperactive 18 year old brother, my cousin who was a medical student, my two aunts, one of whom had brought her grandson along, my beloved nephew. I don't think I can remember a single moment where I wasn't laughing, smiling or simply enjoying the company of my family and the many friends we had made. The journey was astounding; it became one of those trips that could never be able to forget. Stopping in Dijon for a couple of days was amazing. It was the little things that made it unique, for instance my cousin, brother and I would take my nephew, Prem for walks in a stunning rose garden that was simply tranquil. He would want to be with us everywhere, reminding us of ourselves when we were younger and innocent, just he seemed to have five times as much energy as we did. Spain was an experience of wonder. From the people, the night life, foods, activities and that feeling I felt throughout the trip of sheer freedom. It seemed to be absolutely perfect, from the swimming pools to the beach nearby and the balconies that overlooked the entire city that just lit up at night. Being is such a magnificent place, it automatically made me get to know the people I had come with to a great extent. Having this great bond between us all, certainly made us experience Spain just that bit more. In fact, they had made an intense itinerary of things to do for the upcoming week; cram packed with everything you could possibly to in Spain. They had arranged places of great interest that sounded exceedingly pleasurable, but something else had caught my fascination and made be completely obsessed for the next week. It was the swimming pool, including the attached slides, diving facilities, an island with a connecting bridge and a general contemporary look that made it seem as if it was a pool from the next century. Addicted, is the only word that could describe me and my new passion for simply swimming for hours on end, feeding this new obsession of mine. It was here where I learnt how to do my first back flip dive, here where I found out that my swimming shorts could actually drop off if I was not careful, and here where I met my new friend Sarah. She had come to Spain every year for the past 6 years and being Flemish, communication was quite a task but it seemed worth it. We had become inseparable, giving me some of my most treasured memories, one of which was our incessant trips to the swings. I had a new blissful life full of ecstasy, one I would not want to ever give up. I still remember everyday day and moment of the idyllic time I had there. I can distinctively recall upon one day in particular. One I rather forget. It was the three days before I had to leave the resort and that morning, we got up and went straight into the swimming pool. Living life to the greatest, we were enjoying everything we possibly could. Doing our usual routine; Prem, Sarah and I were just taking pleasure in messing about in the pool. Sarah seemed to have gone swimming so much from her various holidays; she had learnt a few tricks. They were astonishing and she tried teaching them to me. Of course I wasn't the best at water gymnastics, but I tried hard and managed to learn some fragments! Soon enough I had got a decent trick of diving into the pool doing a half summersault. Ecstatic about my new accomplishment I forgot about Prem. He was at the back of my mind but to me he would just be playing around, kicking water while staying afloat from armbands. The next thing I remember was when I saw him, climb out of the pool, with some difficulty and strike a pose the way I did when I was just about to do my new diving trick. He shouted right across the pool to where I was and screamed, ‘Hey, Shradha look at me! ‘. That's when I froze. He definitely was not going to be able to make it and the edge of the pool was lined in a fashionable but extremely unpractical layer of sharp broken stones and sand merged together. In a matter of seconds I watched him jump, watched him scrape his shin deep as he twisted and watched him land in the water. At that point I swam as fast as I possibly could to him and jumped out of the pool, pulling him up as well. At this moment it hit me how no one we knew was here but had taken a trip to the beach, how I was left in charge of him and how I had been so irresponsible. As I examined his wound, I saw the deep gash in his leg between his knee and foot, and saw the blood trickling out. That was when a colossal wave of both guilt and worry hit me at once. Along with panic, it was a terrible combination. I was a mess of emotions that clouded my thinking and just made me confused, panicked and flustered. I was trying to comfort Prem and luckily Sarah ran into the hotel and called for help, which came quite fast. She had been the much more practical one, thinking ahead and trying to help the situation. I felt that I could not have been any more negligent and inattentive and that I was to blame for every tear that rushed down his face. The hotel staff came and got him in a relatively stable position but said that Prem should go get it cleaned up and bandaged properly. The hotel managed to contact my aunts and I didn't even know, as I was too wrapped up in other problems. In a matter of what felt like two minutes, my aunts came and saw Prem's leg. Being a doctor, my aunt inspected his leg and succeeded to rustle up a variety of things from the Hotel Staff and Manager. By now I had handed Prem over, and watched as he was being dealt with. I was simply amazed at his courage and bravery. He had stopped crying completely. Even when he was with me, I had not heard a complaint, moan or any sign of making things a hundred things worse than it was. I was learning so much from him, in such a short space of time. The whole incident seemed to have gone in a matter of minuets, but I had felt so many emotions flow through me. It was one of those days I would never forget, and from that day forward I understood so much more about my nephew. How he faced that day made me look at him from another light. For the next day, he complained about wanting to go swimming again. Also, when we got back to France, my cousin, brother and I would once again take my nephew, for walks in stunning rose and lilly gardens because he begged us to take him and never once did we refuse him.

My Philosophy of Education Personal Statement Example | Topics and Well Written Essays - 1250 words

My Philosophy of Education - Personal Statement Example When planning the educational philosophy, we should consider our purpose and know our goals to teach the students. The educational philosophy consists of theories that include logic, epistemology, metaphysics, and axiology. Logic finds answers to questions and is thus a way to evaluate arguments. Epistemology is the study of the philosophy of knowledge. It provides insight into such dimensions of knowledge as faith, reason and truth. Metaphysics is the study of reality (metaphysics-for-life.com, n.d.). It provides insight into the spiritual and religious knowledge and issues. Axiology is the knowledge about values. As a professional educator, we should have the right values, morals, and motivations to inculcate in the students. In the realm of the philosophy of education, there are certain questions that need be answered. They are: Who should know? What to know? How to know? When to know? And Where to know? This set of who, what, how, when and where completely defines the philosophy of education. Let’s start from the answer to the first question; Who should know? My philosophy of education says that everybody should know. Education is a fundamental necessity of every human being in the present age. It is not a matter of choice. Anyone who is born in the present age is obliged to receive education irrespective of his/her financial status. It is for this reason that going to school is compulsory for both the boys and the girls. What to know? is a suitable topic for debate. There has conventionally been considerable debate about what should be included in the curriculum and what not. These days, there is increased emphasis upon the importance of inclusion of such controversial topics in the curriculum as sex education. I believe that anything can be taught but following the standards of ethics. For example, students must be educated upon the importance of using contraception in sex and be made aware of the different kinds of sexually transmitted diseases an d the potential protective measures that can be taken to avoid them. The students must not, however, be shown any sexually explicit material in the name of education. This is my educational philosophy for a classroom setting. In the present age, knowledge is omnipresent. Normally, people are expected to know principally about the profession that they have formerly seeked education in, but nowadays, there is so much awareness that an individual that has not even pursued education about a certain field can get to know pretty much about that. This can be explained with the help of an example. Let’s suppose a teenage boy feels that his chest is a little too puffy than it should be in the boys his age. He needs to know if there is a medical problem, but he thinks that the condition is too embarrassing to discuss openly with his parents, siblings, friends or the doctor. It is just he who knows it and wants to do something about it. But the boy does not need to disclose his conditio n to anybody as long as he has a computer with an internet connection. All the boy needs to do is type â€Å"what causes puffy chest in teenage boys† in the search engine and the next thing he sees is links to innumerable articles about gynecomastia – that is a condition in which men grow unusually large chest because of hormonal imbalances. The boy gets to learn the name of his condition for the first time, and the moment he knows the

Organizational theory and design Assignment Example | Topics and Well Written Essays - 500 words

Organizational theory and design - Assignment Example In addition, today’s planning enhances quicker decision making than planning twenty five years ago (Amagoh, 2008). In the modern world where everything changes quickly and crises are a regular part of organizational life, I think the importance for planning is increasing. The dynamic of today’s organizational life and the high risk of crises need planning that has the capacity to implement and modify strategies quickly in order to mitigate undesirable outcomes. In the past, organizations could draw ten years strategic plans but in the highly dynamic and crises-prone organizational life, organizations need planning that will guides their practices on a daily basis. Survival in contemporary organizational life is largely dependent on how effectively an organization adopts planning that helps evaluate and monitor performance and predicts likely occurrences (Miroux, 2008). Changing an organization’s domain is feasible strategy for coping with a threatening environment. The feasibility of changing an organization’s domain is embedded in the things it enables businesses to do. It helps companies to move to a domain that has little competition and avoid unfriendly government regulation. Changing an organization’s domain helps the organization to move to better customers and suppliers. That notwithstanding, the feasibility of this strategy depends on an organization’s preparedness to adjust to the new domain and to counter unlikely outcomes. Google is an example of a company that changed its domain when it went into advertising. In 2008, the initiative paid off when Google announced that it had made twenty one billion dollars from advertising. Google’s experience is proof of the feasibility of changing a business’ domain as a strategy for coping with a threatening environment (Sherif, 2006). The learning organization is made up of five elements namely structure, task, systems,

Animal Farm and Fascism Essay Example | Topics and Well Written Essays - 500 words

Animal Farm and Fascism - Essay Example During the times when the lower sector was going through wrong reasoning also the vanguard party suffered. (Ball pg 167) likewise in the novel, as the farms tracts down to a more totalitarian form of state, Napoleon becoming the leader kicks out Snowball by power and force becoming "our leader, Comrade Napoleon" (Orwell pg 93). This way the novel is showing Stalins way of communist governance, where power lies with the one in leadership. Also the way Napoleon rooted out Snowball is similar to Stalins behavior towards Trotsky and his other political rivals. Fascism also requires a very bold, strong and courageous leader. An example of such great fascist leader is Hitler and Mussolini. The way people in Italy had this firm faith that Mussolini was always correct. In the same way Boxer believed that Napoleon was always justified throughout the novel (Ball pg 201). In the course of the novel Napoleon is given a lot of importance. He is the leader, the head of the entire farm. He is always protected by furious dogs. Therefore it clearly shows that animals idolize him as noble and superior. This is also one of the similarities regarding the two ideologies in the book. Terror and propaganda are used in the novel to show Stalins communist and fascist ideologies together. Stalin tried to impose the era of terror in which purges were used. He also used arts to increase interstate propaganda (ball0 pg 166-167). This was also used by fascist states like Hitler made use of brown-shirts and defined characteristics of inferior races (Ball pg 204-205). Squealer used digits to manipulate the animals in order to convince them that they were in a better state by having pigs as their leaders. Also Napoleon kicks Snowball out before he executed in general masses other traitors (Orwell pg 53; 83). It is not easy to clearly differentiate between fascism or communism when it comes to

Low job Satisfaction at Disney Research Paper Example | Topics and Well Written Essays - 2000 words

Low job Satisfaction at Disney - Research Paper Example Its great and main involvement is to sell vacation packages to people from all over the world who wish to visit the ‘magic Disney land’. Disney World Travel Agencies is a subsidiary company of the greater World Disney Company. Their ever crowded jam park in its many Disney lands is a reflection of their customer satisfaction. This company allows visitors to book their vacations in their parks online through their heavily trafficked website. In addition, all this Disney parks have call centers where customers can call with in their enquiries, whether for Disney Land, Walt Disney World, Disneyland Paris or Disney land Hong Kong (Gittin, 2010). Problem Statement If the crowded Walt Disney Parks is anything to go by, one would expect that the job satisfaction for the employees in this company is high. As much as this company is greatly accredited to a great customer satisfaction, it continues to habitually leave employees wages low and stall promotions. (Watt, 2013). Being a multinational company, the company is not treating the employees as it should be. The rate of employee turnover in this company is very high, which directly translates to a low job satisfaction. There is tons of ambition, desire, and magic from each cast member only to be put down by management when someone has an idea (non-solicited ideas are not allowed by cast members). This course project will help Identify several changes needed to be made within the company structure of WTDC in order to get morale back to its previous heyday when Walt Disney himself ran the company. Literature Review Job satisfaction refers to how content an employee is with his or her job. It can be taken to be that aspect where one analyses the number of people who would say, â€Å"I love my job’. (Cranny et al, 1992).Job satisfaction can be in form of affective job satisfaction or cognitive job satisfaction. These two concepts are very different from each other yet they are closely related as they both deal with an employee’s relationship with his or her work. Affective job satisfaction refers to the emotions that one has towards their job. Are they happy and content? How much pleasure do they derive from their daily activities? Cognitive job satisfaction refers to employees feelings towards different aspects of their job, which might include maternity leave, pay or salary, management of the company among others. (Wang, Yang and Wang, 2012) These two concepts are usually applied when studying the organizational behavior, attitudes and actions of employees. The results are thereafter used to determine the overall job satisfaction of employees (Cranny, 1992). Frederick Herzberg, in his Two Factor Theory notes that motivation and hygiene are the two main factors that lead to either satisfaction or dissatisfaction of employees. Motivation factors are said to encourage and motivate an employee (Sultan, 2012). Examples of such factors include chances for a promotion, being c omplemented for work well done, achievement recognition awards among others. With these, the employee will have a higher level of job satisfaction. The hygiene factors include aspects such as favorable company policies, a good pay and other terms that are favorable and appealing to the employees. Frederick argues that these are the main factors that lead to either the satisfaction or the dissatisfaction of an employee. The Affect Theory, however states different reasons for the satisfaction

Need you to choose Term Paper Example | Topics and Well Written Essays - 1250 words

Need you to choose - Term Paper Example Started with a modest investment of Rs.5 Crore, the company presently is making revenue of Rs.70 crores annually. In order to gain better revenue the company management has decided to sell the paper produced directly to dealers and publishers. The company is having four paper machines in plant to achieve its targeted output of 18 tons a day. Because Delta Engineering is a medium scale paper manufacturing industry all its paper machines are semi automatic, where handling and feeding needs to be done manually thus leading to mechanical problems most of the time. Despite smart machine scheduling they are unable to achieve the targeted output sometimes. This problem is primarily due to machine downtime. The management of the organization has given details of number of working hours of one machine, probable down time, productivity, the details of which are as follows. If a machine A works for 4 hours a day then the probability of it breaking down is 0.1 or 10%, if the machine works for 5 hours then the probability of it breaking down increases to 0.2 or 20%. If the machine works for 6 hours a day then the probability of it breaking down increases to 0.3 or 30%. If the machine works for 8 Hours a day then its break down probabi lity increases to 0.4% or 40%. Similarly the management has given the productivity of the machines in terms of tons of paper as follows. If the machine works for 4 hours a day then it will be able to produce 3 tons of paper a day, if it works for 5 hours a day then it will be to produce around 4 tons of paper a day. If the machine works for 6 hours a day then it will be able to produce around 5 tons of paper a day. If the machine works 8 hours a day then it will be able to produce around 6 tons of paper a day. The management of Delta Engineering wants to find if there is a realistic relation between Machine work time and break down, also the management wants to understand if machine breakdowns really are the reason for its loss in

Construction Economics Assignment Example | Topics and Well Written Essays - 2000 words - 2

Construction Economics - Assignment Example The economic policy of a government is generally reflected in its national budget (Jenkins 1978). Partly, it is through the budget that the government exercises its three principal methods of establishing control: the stabilization function, the allocative function and the distributive function. In some cases, economic policies are usually influenced by international institutions such as the World Bank or International Monetary Fund as well as policies of political parties and their beliefs. The business environment within which most housing and construction companies operate has continued to change rapidly throughout the world. Construction companies that fail to adapt or respond to these changes have problems in their survival. Therefore, contractors must be capable of improving their performances continuously in order to out smart their competitors. In nature, the construction company is complex because it consists of a large number of parties as contractors, stakeholders, clients, consultants and regulators. However, despite its complexity, it plays a great role in the achievement and development of the goals of a society. Economic growth refers to the rise of per capita gross domestic product (GDP) or other measures of total income. It is usually represented in annual basis as the rate of change in real GDP. The economic growth of a country depends on the ability of that country to improve its productivity, that is, its ability to produce more goods and services using similar inputs of labor, materials, energy and capital. According to most economists, there are two types of economic growths: the long-term economic growth and short-term economic stabilization. However, economic growth is usually concerned with the long-term type. The short-term type is rather deemed as the business cycle. The leading indicator of the state of economy in a given country is the housing and

Why Failure is on the Path to Success Essay Example | Topics and Well Written Essays - 750 words

Why Failure is on the Path to Success - Essay Example But, what value is education if students are not fully prepared to go out into the world and discover a career that they can be successful at? The truth is that the option to fail students is an important part of a quality education system. Mary Sherry, in â€Å"In Praise of the F Word,† argues for the idea that students must be flunked if they are not up to standard. There are three reasons why the choice to fail a student must be present: the fear of failure, and competition, lead to a better quality student, education is worthless if a student does not develop sufficient career skills, and failure can sometimes be inevitable in order for a student to achieve success. The choice to fail students must be an option because the fear of failure, and competition, lead to a better quality student. The majority of students do not possess the ability to motivate themselves from within. There are of course the rare few who have the natural ability to always excel at any task that the y perform. If students are not given clear boundaries and expectations, then they are likely to meander without a goal or vision. If a student is not permitted to fail, then there is no incentive to excel. It is then good enough just to survive through school while not learning anything to a high degree. Almost every student would not voluntarily choose to fail, so if the option is presented to them, then they will certainly do everything to avoid it. Learning to compete and strive for excellence at all times is actually beneficial to a student because with enough guidance, they can motivate themselves enough to actually succeed. Just like in Communist countries, where everyone receives the same pay no matter the profession, there is no incentive to actually improve because it is possible to get by with just doing the bare minimum. Another reason why failure must be considered an option is because education is worthless if a student does not develop sufficient career skills. A few h undred years ago, the education institutions that are in place today were not yet founded. The majority of the population was uneducated, and thus could not rise in the economic ladder. When education began, the whole purpose was to equip people with skills that they could use to uplift themselves. If students do not possess the knowledge required after receiving an education, then their teachers, and the education system as a whole, have ultimately failed them. Not only that letting students pass who have not truly earned their qualifications not only deceives the student, but any employer that is considering hiring them. As Mary Sherry says in â€Å"In Praise of the F Word,† â€Å"passing students who have not mastered the work cheats them and the employers who expect graduates to have basic skills.† Finally, failure must be on the table because failure can sometimes be inevitable in order for a student to achieve success. There are some students who are naturally gi fted, and education is a breeze to them. That is all fine and good, and those students should be encouraged to go as far as they can. However, the vast majority of students do not know how to succeed because they are not naturally gifted. These students often fail simply because they are unsure of how to succeed. But, failing makes up a significant part of their education process because only once they fail do they realize what it takes to succeed. If failure is not an option, then they may appear to succeed, but will their appeared success help them at all? As Thomas Edison once said, failing is only finding one way that does not succeed. Once failures are eliminated, then success can be reached. Most people are afraid of failure, and rightly so, but

About animal extinction Research Paper Example | Topics and Well Written Essays - 1250 words

About animal extinction - Research Paper Example Presently, most of the species that are endangered such as the Black Rhino and the South China Tiger can blame the humans for their situation (World Wildlife Fund). This is because climate change, which has been affecting most species, was caused by humans. Currently, the planet is at the stage of mass extinction where many species are dying off. According to scientists, the planet is currently losing the largest number of species since the time of the dinosaurs, which is 65 years ago. In addition, between 30 and 50 species might become extinct by mid-century (The Extinction Crisis). When taking the issue of extinction into consideration, the dying-off of one species leads to other species also becoming extinct. This is because of the ecosystem balance, which changes when a certain species is wiped out of the system as species depend on each other for survival. Therefore, extinction of one species leads to another’s extinction. Generally, when a species cannot survive in its original inhabitant and cannot re-locate or adapt in the conditions of a new environment, it dies off. According to statistical data, the average lifespan of a species is approximately 10 million years (The Extinction Crisis). Extinction may occur suddenly e specially when another species that facilitated its existence becomes extinct or gradually over a long period. This can be referred to as the extinction debt where a species becomes extinct a very long time after an event that put its extinction process in motion. Within the previous 500 years, extinction of approximately 1,000 species has been experienced (The Extinction Crisis). However, this this does not account for the many species that have gone extinct even before scientists and researchers got the chance to fully understand and describe them. Specifically, not even the scientists have the exact figure of species that have gone extinct or those that are endangered. As estimation data

Its Time to End Pet Misery Year 11 Draft Essay Example for Free

Its Time to End Pet Misery Year 11 Draft Essay In the opinion piece ‘Let’s End Pet Misery’, featured in the Herald Sun on the 21st of July 2009, writer Susie O’Brien responds to the issue of animal cruelty in Victoria. In an outraged tone, the writer pleads with pet lovers and everyone else alike to support a new bill that aims to make animal desexing compulsory, reducing the rates of unwanted offspring and acts of animal cruelty committed against these animals. The writer begins her argument with the use of alliteration paired with a cliche. â€Å"A single stroke of the pen can save †¦ pets from a short life of misery. † The alliteration of the two words ‘single’ and ‘stroke’ draws more focus to the cliche; ‘a single stroke of a pen’. This emphasises how easily the problem could be solved, angering the reader due to the little that has been done to solve the problem. This technique also works to instil guilt within the reader, making it more likely for them to take action in assisting the cause, thereby supporting the writer’s contention to support the compulsory desexing of pets. One technique the writer uses is a frightening statistic that has been juxtaposed in a larger text. â€Å"In Victoria alone, 300 dogs are put down every day. That’s †¦ more than 100,000 a year. † This unbelievably shocking statistic is a perfect technique to support the writer’s contention. It is able to appeal to the fear and concern of pet lovers and all other citizens alike. This statistic works very well to draw the reader’s attention, due to its intelligent position just below the heading, and works to ‘recruit’ more people to the cause, as most would be unable to stop reading after being confronted with such a statistic. Additionally, it would inspire more people to support the writer’s contention and take action to stop all this death. One of the writer’s strongest persuasive technique is the use of a widely known anecdote paired with strong, emotive language. â€Å"In a devastating attack, someone †¦ hacked off his ears and tail and then left him to die in pain. † Through the use of the well-known story about Buckley, an eight week old Victorian puppy, the writer’s argument is strengthened in the eyes of many readers, as a majority of them would have heard of the story, and resented the horrific act of animal cruelty. Her argument is again reinforced by several instances of colourful language. Phrases like ‘hacked off’ and ‘die in pain’ don’t exaggerate the malevolence of the crime, but instead work to give the reader a clearer image of the vile act. This then makes the reader feel more strongly about the issue, making it more likely they do something about it. The strong use of visual media paired with the article is successful in giving the story an even greater effect; working as the figurative ‘icing’ on the argument. The largest image; that revealing the extent of Buckley’s shocking injuries, is a perfect accompaniment to the text, giving the reader a true idea of the result of his terrible wounds. Additionally, the images of pets behind bars, with their innocent eyes, and somewhat fearful expression makes the reader compare them to prisoners whom have been wrongly accused; forced to live a life of confinement for another’s crimes. These elements make readers wish to take action; ending the injustice, and is effective in supporting the writer’s contention. The opinion piece, â€Å"Let’s End Pet Misery,† is effective in persuading readers to support the author’s pledge to introduce a law making the desexing of pets compulsory. Whilst using a highly angered tone, the writer uses alliteration in conjunction with a cliche to give readers a greater idea of how appalling the government’s inaction is. The writer also shocks her readers through the use of an alarming statistic, revealing the true magnitude of the deaths of unwanted animals. Furthermore, the use of a terrifying anecdote used together with colourful language, as well as the images in the piece alert readers to the severity of the situation and appeal to one’s empathy, ultimately encouraging us to share an equally outraged view.

Food Scarcity in Djibouti

Food Scarcity in Djibouti Djibouti is a small arid country in Eastern Africa. It has extremely important and convenient transshipment facilities at the mouth of the Red Sea and the Gulf of Aden. Its terrestrial neighbors are Eritrea, Ethiopia and Somalia. Maritime neighbor is Yemen. Djibouti has a convenient geographical position in means of trade. Its capital and main port Addis Ababa transports about 60 percent of Ethiopian export goods. Djibouti has a lot of problems. Its climate is arid. There are few fertile lands in Djibouti. Neighboring Eritrea, Ethiopia and Somalia impose additional tension in the region. Conflicts between Somalia and Eritrea adversely affect Djibouti. Bilateral ties between Djibouti and Eritrea were suspended in the period of 1998-2000. Such instability harms Djibouti and aggravates its economic lagging. Djibouti’s population comprises two main ethnical groups: Muslim tribe Issai with Somalian origin and Afars with Ethiopian origin. Scarcity of food and water are the most severe problems in Djibouti. There is also lack of expertise in dealing with these problems (Zoungrana, 2013). High unemployment and high food prices exacerbate the situation. The local government is seemed to be unable to improve the situation. The Famine Early Warning Systems Network (FEWSNET) reports, that Djiboutis urban centers like Balbala, Radiska, and Baulaos suffer food insecurity. Moreover, rural areas encounter food insecurity, too. Imed Khanfir, a programme adviser with the UN World Food Programme (WFP) reports, that about 42,600 people are severely food insecure with 24,300 others moderately food insecure in Djibouti. An overall population is 774,389 citizens by 2012. USAID provide Djibouti with food aid for 150,000 or one-fourth of the overall Djibouti’s population. Unstable economic situation is aggravated by the instant threat of the civil war between the tribes of Issais and Afars. Thus, the leader of ethnic groups dealt to share positions in the government. When the president is Issais’ representative, the prime minister must be of Afars’ origin. The Cabinet of Ministers positions also ought to be distributed among Issais and Afars. In 1990s Issais managed to usurp the whole government. This fact caused Afars’ outrage and provoked a civil war in Djibouti. Another Djibouti’s problem is an undemocratic and authoritarian tendency. Djibouti’s president Ismail Omar Guelleh has already served two terms as a president of the country, but 2010 Constitutional amendment allowed him to be reelected for the third term. Nevertheless, international community and U.S. are seemed to tolerate such situation because of the Guelleh’s agreement to erect US military base and anti-terrorist center in Djibouti. U.S. military base brought stability in the region, but did not eliminate all problems and threats. On the one hand, Djibouti was severely affected by the drought which hit the region in 2011. The number of drought influenced people rose from 120,000 in 2010 to 206,000 in 2011. Drought impact was aggravated by a large influx of refugees fleeing the conflict and drought in Somalia and other neighboring countries. This adds enormously to the burden on the already overstretched social service system. Another huge problem in Djibouti is its government inability to respond quickly the situation due to the elections. Every election makes government stagger and implement different initiatives very slowly. Electoral process makes government inactive and unable to solve the urgent needs of its people. Every new election causes a wholesale reorganization of the government, which initiates a set of new government initiatives which also had the effect of decreasing the government responsiveness. On the other hand, GDP growth remained relatively sufficient though it dropped short of expectations in 2011. The average GDP growth in period of 2005-2010 was around 5%. After five years of growth, economy slowed to 4.6% growth in 2011 against a predicted rate of 5.1%. The main guarantees for growth were foreign direct investment (FDI), mainly from Gulf Cooperation Council countries, into projects located around the port and construction and in the tourism sector. Concerning per capita income, the growth of the economy reached 1263 USD in 2010, qualifying Djibouti for middle income country (MIC) status under international classification. Military presence of France, the USA and Japan guarantee Djibouti’s economy additional significant revenue. Population growth is estimated at 2.18 percent every year. Djibouti Human Development Index was 0.430 in 2011, ranking the country 165 out of 187 countries. In 2010, life expectancy was 58 years, while mean years of school education was 3.8. UN still possesses no data concerning the scales of poverty in Djibouti in 2013. According to the period of the past five years, the situation did not improve, but deteriorated further in 2013. The overall amount of people living below the national poverty line more than doubled between 2002 and 2009 while the rate of people living below the nationwide extreme poverty line increased similarly over the same period. It is obvious that the economic growth of the recent past has not yet affected the poverty reduction for the large part of the population. The Government is seemed to neglect all the possibilities in expanding the humanitarian assistance taking into account the military presence in the country. New middle income country status has closed access to many grant and concessionary lending. MIC status is very unstable according to a huge amount of people living below extreme poverty line. There are no new international NGOs established operations since 2011 despite the drought emergency. The government should take more care about involving international NGO. As a result, Djibouti’s government keeps relying on UN support for technical assistance in key strategic spheres related to poverty alleviation. UN help the Djibouti’s government to accumulate resources from donors to address humanitarian needs of the most unprotected groups, influenced by the recurrent droughts. As a result, Djiboutian households keep experiencing strong food related economic pressures. The average cost of the basic food basket in 2011 remained well above the average cost for the previous five years. In 2011, the drought emergency that hit the region of Djibouti, Somalia and Ethiopia further aggravated the uneasy situation of the most vulnerable segments of the population, particularly those residing in the rural areas. The drought provoked the continued accumulation of livestock losses (close to 80 percent of the cattle in some areas) with a similar influence on the livelihoods of the nomadic population. Rural dwellers keep migrating to the urban areas swelling urban unemployment (60%) and poverty (42.1% extreme poverty). As a result, the UN Country Team had to devote an increased amount of time to accumulate resources to support humanitarian interventions in 2011. Furthermore, the drought and worsening insecurity in South Somalia kept provoking increases in the number of refugees infiltrating Djibouti. The quantity of refugees in the Ali Addeh camp rose from 12,000 to more than 14,000 over the course of 2010 and to 19,500 refugees at the end of 2011, a significant increase for a country of 818,159 people. In addition, the influx of migrants from Ethiopia, rushing towards Djibouti City, in seek of employment, and Yemen, the Arabian Peninsula (Saudi Arabia) via the Bab el-Mandeb Straits also continued, and reached spectacular figures at certain points in the year. The civil war threat follows Djibouti since 1991. Afars’ minority struggled with Issa-dominated government. The conflict ended by signing a peace agreement in 1999 and electing a new president. Thus, recurrent influx of new refugees and immigrants from the neighboring countries reignites the conflict time after time. Peace agreement did not eliminate local violence. Ethiopian military operation in Somalia affected Djibouti negatively. Population was divided in their support of the belligerents. Djibouti has a significant number of people infected by HIV/AIDS. About 1 percent of the population lives with HIV (approximately 7,700 citizens [6,200-9,400]). The most vulnerable group is children, born by HIV/AIDS infected mothers. The UN Refugee Agency prescribes the main objectives and targets for 2014 for Djibouti. Among the main goals is refusal in refoulement and access to the refugee camps in Djibouti. Every month there are up to 400 new refugees in Djibouti from southern Somalia. About 2,700 refugees from Ethiopia and Eritrea also seek for asylum in Djibouti. The UN bodies provide regular trainings for Djibouti’s staff in order to help boarder guards and law-enforcement officials. All refugee children must be provided with birth certificates. Djibouti’s government with the UN Refugee Agency assistance ought to provide basic needs and essential services to the refugees. Basic needs include sanitation and hygiene conditions. The Holl-Holl and Ali-Addeh camps were provided with about 2,000 family latrines and 200 garbage pits. At least once a month UN employees conduct hygiene-awareness campaigns and camp clean-ups. Sanitation interventions must be frequent in order to protect refugees from he alth hazards. Djibouti’s problems are seemed to make vicious circle. On the one hand, arid climate and absence of oil deposits complicate enormously the economic growth in Djibouti. Regional instability, civil war, excessive immigrants’ influx aggravate the situation. The government has no financial resources to instigate industrial development let alone the environment protection issues. 40 percent of citizens live below the extreme poverty line. 1 percent is infected by AIDS/HIV. Djibouti’s GDP grows, but the positive result is erased by the loans’ repayments. . Djibouti imports almost 90 percent of its food and 100 percent of its fuel, which makes it even more vulnerable to the droughts and food prices on the world market. The country is seemed to be hostage of its own climate and lack of mineral resources and oil. Budget income grows due to transshipment and port fees, Djibouti’s monopoly to export goods from Ethiopia by railroads to the port Addis Ababa. Another positive factor is a military presence of France, the USA and Japan. Military bases pay taxes to the state budget and help fighting terrorism in the region. International Monetary Fund praises Djibouti for almost 5 percent GDP growth per annum. Nevertheless, the aforementioned factors burden the economy and oblige to raise taxes. International humanitarian assistance is still insufficient for the overall welfare in Djibouti. IMF recommends the government of Djibouti to implement reforms in the public sector and avoid unnecessary budget expenditures.   Works cited â€Å"United Nations Development Group† .http://www.undg.org/unct.cfm?module=CoordinationProfilepage=CountryCountryID=DJIfuseaction=UN%20Country%20Coordination%20Profile%20for%20Djibouti The World Factbook.Central Intelligence Agency. Web. 29 Dec. 2013. https://www.cia.gov/library/publications/the-world-factbook/geos/dj.html>. The Vital Port of Djibouti Receives International Aid Read more: Djibouti: Geography, History, Politics, and More | Infoplease.com http://www.infoplease.com/country/djibouti.html?pageno=2 Zoungrana, S. Food insecurity looms in Djibouti. 15 07 2013. Web. 29 Dec. 2013. http://www.irinnews.org/report/98408/food-insecurity-looms-in-djibouti>. Resident Coordinator Annual Report 2011 for Djibouti. n.d. n. page. Web. 1 Jan. 2014. http://www.undg.org/rcar2011.cfm?fuseaction=RCARctyIDC=DJIP=1625>. â€Å"Djibouti: Fifth Review Under the Extended Credit Facility – IMF.† 19 May. 2012. Retrieved from: http://www.imf.org/external/pubs/ft/scr/2012/cr12197.pdf â€Å"2013 UNHCR country operations profile – Djibouti.† Retrieved from http://www.unhcr.org/cgi-bin/texis/vtx/page?page=49e483836

Coil Spring Modification Technical Engineering Essay

Coil Spring Modification Technical Engineering Essay A vehicles appearance can be improved by lowering the car height. This can be achieved by heating or cutting the coil springs. However, this modification can have effects on the vehicle wind resistance, centre of gravity and reduce excessive body role. This modification contributes in fuel efficiency and better handling. It can also have negative impacts and could cause a big damage in the vehicle as well as being unsafe for the passengers if not done properly. Compression springs are the cheapest coil spring to manufacture, they are built to withstand the forces of linear compression or pushing forces that makes them as the most durable type of coil spring available. The coil springs are made of heavy gauge steel wire that is used to support the vehicle. The ends are designed to be flat because of the applied evenly force at each end of the spring, decreases the buckling tendency, or to provide exact seating requirements and solid height reduction which may be compulsory by specific uses (Kiwi Springs limited, 2008). Coil springs usually have three types of ends which are: Tangential end: this type of spring will fall over if someone stands on its end because the end of the coils end remains to twist off in the space Tangential End Coil Spring Square end: the end of this design permits the spring to stand still when placed on the end because the end coil curves back down and touches the coil below it . http://www.budzter.com/images/adjusterPics/DSC00479_Small.jpg Pigtail end: this spring has the sort of square type end and contains a smaller diameter than the coil in the body of the spring http://pitstopusa.com/images/T14599086.jpg (EATON Detroit Springs, 2011) Theory Generally, the end design of the spring can tell straight whether it is safe to cut or not, which concluded that pigtail end and square end coil springs cannot be safely cut. As mentioned briefly above, cutting or heating the coil spring in the vehicle may have some implications in terms of structural integrity, drivability or road worthy aspects. Cutting the coil spring affects the spring rate to increase, stiffen it and making the handling and ride a bit firmer, this is caused by the spring design rule which uses the wire diameter and the number of coil to define the spring rate. The unit for spring rate is pound per inch (lb/in) which means amount of force needed to compress the coil spring by 1 inch. For example when cutting springs by more than 2 inches of the front suspension of the 60s or 70s Chevy without following the specifications, many problems can occur, things such as ground clearance difficulties, positive camber will be gained at an increasing rate as well as suspension traveling may be less effective. It is known that cutting a spring by 1 inch will cause the ride to get lower between 1.5 and 2 inches because of the spring ratio which is 1.5:1 and 2:1 (Smith, 2008) When having too soft spring rate the whole suspension system may be affected because the vehicle will keep on bouncing off the bump stops, while having too much spring rate can create lots of bouncing and cause the tires to lose the grip with the road. Also spring load can affect the suspension system because of the carried weight that a coil spring supports at any moment compressed height. For instance if we use a 10 tall inch spring at free height with 200 lb/in rate, with a compressed height of 6 inches, the support will be around 800 pounds at that height (De Los Santos, 2009) How do we calculate the spring rate? By using the following formula we are able to find out the spring rate of the compressed spring. K = Where k = constant pound of load per inch G = modulus of rigidity of spring material, pound per square inch d = wire diameter, inches n = number of active coils, which is the number of coils subjected to flexure (always less than the total number of coils) D = mean coil diameter, inches = Outer diameter Wire diameter http://www.engineersedge.com/spring2.gif (Engineers Edge, LLC, 2011) Experimental method In this project, the modification will be for lowering the car. Hence we are going to modify the 1995 Impala SS (Appendix 1). This modification will be simply achieved by cutting the springs. This will result in reducing the free length and spring height. Since we do not have access to the real material, this modification will be done in a virtual way by using calculation. Data: number of active coils = 6.5 inches Wire diameter = 0.685 Outside diameter of spring = 5.4375 inches Free length = 16.5 inches Compressed length = 14.05 inches By using the formula above, the conclusion of the spring rate will be 443.76 pounds/ inches (as on the appendix 1). If we want to modify this spring, we will cut one coil that will decrease the number of coils from 6.5 inches to 5.5 inches of active coils, outside diameter and wire diameter will remain the same and free length will change from 16.5 inches to 15.5 inches and compressed length from 14.05 to 13.05 inches. Results: K = = 11,250,000 x 0.6854 / 8 x 5.5 x 4.75253 K = 524.44 pounds/inch The result from the modification shows that the spring rate has been increased by 80.68 pounds/inch. According to Law Volume Vehicle Technical Association (Inc), (2000), states that no modification for changing the height of the vehicle should be done without the spring manufacturer and the heat method should not be used during the modification (Appendix 2). AA New Zealand allows modification of the road springs or shock absorbers if they are fitted as a direct replacement for the originals and should be fitted exactly the same way without raising or lowering the vehicle. Modifying the vehicle without a professional certifier could prevent the vehicle from getting WOF (Appendix 3). Discussion It is essential when modifying the coil spring to consider what reason we are modifying the spring. Other aspects that need to be considered are spring rate, spring index, total share stress and spring axial deflection. The whole suspension system might not perform as it should if proper procedures are not followed. Safety regulations should also be the main priority at all times when dealing with coil spring modification and the suspension system in general. Conclusion According to the results of the experiment in this report, it can be seen that by decreasing the spring height, the spring rate increases. By cutting the spring, we change the appearance of the car to be closer to the ground. It is very important to understand the disadvantages and advantages of what we are trying to achieve. It is also necessary for the driver to understand the change the modification will bring when using the vehicle in different environment. If the user is not able to tell the effects of modification, it is recommended to see a professional. References De Los Santos, H. (2009). Lowering Your Car Properly. Retrieved April 14, 2011 from http://www.carcraft.com/techarticles/lowering_kits/index.html EATON Detroit Springs, (2011). Cutting Coil Springs. Retrieved April 13, 2011 from http://www.eatonsprings.com/cuttingcoilsprings.html Engineers Edge LLC. (2011). Compression Spring K Constant Calculator. Retrieved April 14, 2011 from http://www.engineersedge.com/spring_comp_calc_k.htm Kiwi Springs Limited, (2008). Importers of Metal Springs Allied Products. Retrieved April 12, 2011 from http://www.kiwisprings.co.nz/coil-springs.htm Smith, J. (2008). Chevy High Performance. Retrieved April 14, 2011 from http://www.chevyhiperformance.com/techarticles/89858_chevrolet_lowering/index.html Appendices Appendix 1 The default values are from the front coil springs on a 1995 Impala SS. Number of Active Coils: Wire Diameter: inches millimeters Outside Diameter of Spring: inches millimeters Free Length: inches millimeters Compressed Length: inches millimeters Spring Rate: pounds/inch newtons/meter Pressure at compressed length: pounds newtons FORMULA: spring rate = modulus of spring steel X wire diameter4 8 X number of active coils X mean coil diameter3 modulus of spring steel = 11,250,000 pounds/inch2Â  = 78,500 newtons/millimeter2 http://www.pontiacracing.net/js_coil_spring_rate.htm Appendix 2 Low Volume Vehicle Technical Association (Inc). (2000). Springs 2.3(10) Springs and shock-absorbers fitted to low volume vehicles must be: (a) of a size and rate which is appropriate for the weight and intended use of the vehicle to which they are fitted; and (b) in the case of coil springs, of a sufficient rate so as not to fully compress upon full suspension travel. Heavy-duty and height-changing coil springs 2.3(11) Low volume vehicles fitted with coil springs must: (a) be fitted with shock absorbers which are able to satisfactorily control spring energy; and (b) where a substantial increase in spring rate occurs, be reinforced as necessary in the areas of the body or chassis or sub-frame structure on which the increased loads being transmitted are likely to cause fracturing or failure. 2.3(12) Coil springs fitted to low volume vehicles that reduce the suspension travel and, as a result, the ride height of the vehicle, must be proportionately increased in stiffness rate so as to ensure against contact between the underside of the vehicle and the road surface during normal vehicle operation when fully laden. 2.3(13) Coil springs fitted to low volume vehicles must be designed in such a way that the ends of the springs, whether of a plain, plain and ground, closed, or closed and ground configuration, are shaped to match the surfaces against which they seat, both top and bottom. 2.3(14) Progressive-rate coil springs must have the closely-wound section of the coil positioned either: (a) at the end nearest the body, chassis, or sub-frame structure; or (b) in accordance with the spring or vehicle manufacturers specifications. Coil spring containment 2.3(15) Coil springs fitted to low volume vehicles must be firmly contained within their locating seats in such a way that the springs can not rotate, move vertically, or become dislodged when the suspension travel reaches its maximum rebound, limited by either: (a) a shock absorber of a compatible stroke length; or (b) properly fastened retaining clamps; or (c) properly fastened wire-rope straps of the type used in motor-sport applications, provided that the suspension mounting points are sufficiently strong to withstand the increased loadings imposed by the sttaps reaching the end of their ttavel, particularly in the case of MacPherson-sttut suspension systems. Coil spring modifications 2.3(16) Coil springs fitted to low volume vehicles must not be modified for the purpose of changing the vehicles ride height unless either: (a) the spring is modified by a recognised spring manufacturer, and the configutation of the modified spring ends match the end configuration of the original spring; or (b) the spring: (i) fitted to the vehicle in its original configuration had plain unground ends; and (ii) no heat is used during the modification process. Low Volume Vehicle Technical Association (Inc). (2000). Suspension Systems. LVVTA Low Volume Vehicle Standard 195-00(00).

Exposing the Weakness of Saint Anselm of Canterbury’s Ontological Argum

Exposing the Weakness of Saint Anselm of Canterbury’s Ontological Argument In a world of scientific inquiry, atheism, and the assassination of God, we are often neglectful of our Glorious God’s existence. With new theories of neuropsychology, quantum physics, gene therapy, evolution, and psychobiology, we are constantly forced to edge God out of our lives, to be replaced with cold, empty scientific thought. What, with meme theory, genetic predisposition, evolutionary spontaneous generation, dark matter, super string theory, multi-layered universes, and the neurological reasons behind consciousness, we are becoming more and more distant from the reality that is God. This is disappointing. This is painful. And thankfully, this is avoidable. We must look no further than Saint Anselm and his Ontological Argument of 1077 B.C., and we are again reminded of the irrefutability of the Lord’s existence, and His awe-inspiring plan for us all. Saint Anselm of Canterbury is not only the theologian responsible for one of the most potent arguments against atheism, but he is also the archbishop responsible for interpreting the Holy Bible in support of the Holy Crusades for Pope Urban II. Without Anselm, we would be without the Ontological Proof, and we never would have waged war against the infidel Turks, or the heathen Jews. So, we are doubly indebted to Saint Anselm, and should take this opportunity to learn a little more about him: Anselm was one of the early Church Fathers who attempted to justify faith, not by reference to Holy Scripture, but through the use of logic and reason alone. Having been inspired by Saint Augustine’s The City of God, (413-426,) Anselm understood that to defeat Paganism, he must support his ... ...errifying of all, no Yoohoo Chocolate Drink. (A careful reading of The Revelations of John show this to be one facet of Hell.) So, Believe in the Lord, friends, He Must Exist! You need never doubt again, as the man who doubts further supports the undeniable existence of God Almighty. In order to deny the existence of God, we must first conceive of a God, and in order to conceive of a God, God must exist, because the concept of God can be improved upon, and therefore, God must exist. This concludes my exposition of Saint Anselm of Canterbury’s Ontological Argument. Works Sited: Ian McGreal: Great Thinkers of the Western World. New York, Harper Collins Co., 1992. Pg. 81-86. John Hopkins: A Companion to the Study of St. Anselm. Oxford, Clarendon Press, 1972. Saint Anselm: Monologion. England, 1077. Saint Anselm: Proslogion. England, 1078.

AFRICA Essay -- essays research papers

HOW HAS THE SPREAD OF AIDS AFFECTED AFRICAN SOCIETY 1.  Ã‚  Ã‚  Ã‚  Ã‚  Baer, Hans., et al. â€Å"Medical Anthropology and the World System.† A Critical Perspective Ch. 8: p159-269. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Stine, Gerald J. â€Å"Acquired Immune Deficiency Syndrome†¦ The facts written are by Gerald J. Stine in â€Å"Acquired Immune Deficiency syndrome† . Worldwide, about 9,000 persons a day become HIV-infected. The majority of all HIV infections worldwide occur in people ages 15-24. Over 1 million people die of AIDS each year. The number of HIV-infections worldwide has tripled since 1990! It is estimated that there will be a 20% drop in population in East Africa by the year 2001 because of AIDS (Stine, 360). â€Å"AIDS is the leading cause of deaths among adult men and the second leading cause of deaths among adult women in Africa† (Bethel, 13).   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"It is extremely difficult to judge the exact extent of AIDS in Africa, either geographically or in the population† so rather than just focusing on Western Africa , we should look at the bigger picture (Bethel, 138). Also, â€Å"we can assert that AIDS cases do not occur on the African continent in a uniform fashion but rather form an â€Å"AIDS Belt† in central, southern, and eastern Africa† (Bethel, 138). First, Let me tell you that Third World Nations makeup three fourths of the Earth’s population, and combining that fact with the fact that these worlds are not as advanced and have an lesser knowledge of prevention, and AIDS , it is not very surprising that these countries populations are impacted by death. â€Å"Africa, with about 12% of the world’s population, is now reporting around 25% of the world’s AIDS cases. It is estimated to have over 65% of the total number of HIV-infected adults and 90% of the world’s HIV-infected children† (Stine, 364). An incredible and unbelievable fact that shows the impact of the disease in Africa is that 6,000 Africans are HIV-infected each day which is 250 persons per hour or four per minute. Between 20% and 30% of sexually active adults between the ages of 20 and 40 are believed to be infected with HIV in some urban places of sub-Sahara Africa, where the disease is felt the hardest. In rural areas, where the most of the people live, seriousness is much lower but is still rising. Stine also mentions that available evidence shows that it is unlikely that the spre... ...woman may choose to breastfeed her baby regardless to protect the baby against many more other infections. Also, it is allowed by most cultures, and it’s free. And third, if artificial feeding is chosen, the mother must take chances on the water-supply that can give her child other deadly diseases. Fortunately though, developing countries are giving information about infant feeding to HIV-infected woman who are pregnant. In developing countries rather than Western society, their mentality is much more different. Western societies can prevent illness and death because of knowledge that Africans don’t have. In developing countries, they worry more about living for today, which means that they face death from AIDS in five years from prostitution or death from starvation tomorrow from lack of money. In a lot of cases, if the wife is worried and wants to use condoms, she is threatened with the husband leaving her for another woman. In that case, the wife would eventually have to go to the streets for money and that means beginning prostitution. This never-ending cycle of poverty and ignorance can only be broken by education, which still may not be enough. God help them!

Comparing Nothings Changed and Half-Caste Essay -- Tatamkhulu Afrika

Comparing Nothing's Changed and Half-Caste Half-Caste and Nothing's Changed are two poems that, despite having different subjects, are full of similarities. Both Half-Caste and Nothing's Changed express anger. Although, the object of their anger is different. The anger in Half-Caste is directed at language, or more specifically the use of one phrase while the anger in Nothing's Changed is towards a culture. In Half-Caste Caribbean dialect is used. Nothing's Changed is written in standard English. However, both writers chose to use free verse meaning that neither poem follows specific rules or patterns. In Half-Caste the poem is written from the writer's viewpoint. Which means the reader is able to see the writer's personal feelings about the term half-caste. The opening line, "Excuse me" shows that the poem is written from the writer's point of view as excuse me is a phrase used by someone when they want to start a conversation. I feel that if the poem was written from another person's viewpoint it would lose some of it's effect. The emotion in the poem would come across less strongly and seem less real, as it wouldn't be certain whether the writer actually feels the anger expressed in the poem or just thinks that people might feel that way. Half-Caste is written as a conversation and therefore is in first person. You can see that the poem is a conversation in lines such as line 33 where it says, "Ah listening to yu..." and line 47, "...yu must come back tomorrow." Both of these lines show that the poet is talking to another person. I think this is good as it is original. I also think it makes the poem more personal to you as you read it and so, perhaps, makes you think more about what Agard is saying... ...runch" demonstrate the hostility of the environment and the cans means there is litter, often places affected by litter are run down areas, areas that are not taken care of or unlived in. In the second stanza, he uses repetition of the word and to emphasize that every part of his body has been affected. Contrast comes through in his description of the inn and the surrounding area. Line 20, "...... the grass and weeds." points out the difference between the posh new inn and it's location. Afrika uses contrast later on in the poem too. In fact, stanza five, entirely contrasts stanza four, and is there to demonstrate the huge differences between the lives of whites and blacks. Agard uses simple and direct language in Half-Caste. This allows him to get his point across to the reader more easily than if he were to use lots of unnecessary words and phrases.

Risk Threat Vulnerability

————————————————- Week 2 Laboratory Perform a Qualitative Risk Assessment for an IT Infrastructure Learning Objectives and Outcomes Upon completing this lab, students will be able to: Define the purpose and objectives of an IT risk assessment * Align identified risks, threats, and vulnerabilities to an IT risk assessment that encompasses the seven domains of a typical IT infrastructure * Classify identified risks, threats, and vulnerabilities according to a qualitative risk assessment template * Prioritize classified risks, threats, and vulnerabilities according to the defined qualitative risk assessment scale * Craft an executive summary that addresses the risk assessment findings, risk assessment impact, and recommendations to remediate areas of non-complianceLab #4: Assessment Worksheet Perform a Qualitative Risk Assessment for an IT Infrastructure Overview The following risks, threats, and vulnerabilities were found in an IT infrastructure. Consider the scenario of a Healthcare provider under HIPPA compliance law and what compliance to HIPPA involves. 1. Given the list below, perform a qualitative risk assessment: Determine which typical IT domain is impacted by each risk/threat/vulnerability in the â€Å"Primary Domain Impacted† column. Risk – Threat – VulnerabilityPrimary Domain ImpactedRisk Impact/Factor Unauthorized access from pubic InternetLAN – WANHighUser destroys data in application and deletesLANHigh all files Hacker penetrates your IT infrastructure and gains access to your internal network System / ApplicationsHigh Intra-office employee romance gone badUser DomainLow Fire destroys primary data centerLan DomainHigh Service provider SLA is not achieved System / ApplicationsLow Workstation OS has a known softwareLAN – WANMedium vulnerability Unauthorized access to organization owned User DomainHigh works tations Risk – Threat – VulnerabilityPrimary Domain ImpactedRisk Impact/Factor Loss of production dataLANHighDenial of service attack on organization DMZ and e-mail serverLAN –WANHigh Remote communications from home office LAN server OS has a known software vulnerability User downloads and clicks on an unknown unknown e-mail attachment Workstation browser has software vulnerability Mobile employee needs secure browser access to sales order entry system Service provider has a major network outage Weak ingress/egress traffic filtering degrades performance User inserts CDs and USB hard drives with personal photos, music, and videos on organization owned computers VPN tunneling between remote computer nd ingress/egress router is needed WLAN access points are needed for LAN connectivity within a warehouse Need to prevent eavesdropping on WLAN due to customer privacy data access DoS/DDoS attack from the WAN/Internet 2. Next, for each of the identified risks, threats, and vulnerabilities, prioritize them by listing a â€Å"1†, â€Å"2†, and â€Å"3† next to each risk, threat, vulnerability in the â€Å"Risk Impact/Factor† column. â€Å"1† = Critical, â€Å"2† = Major, â€Å"3† = Minor. Use the following qualitative risk impact/risk factor metrics: â€Å"1† Critical – a risk, threat, or vulnerability that impacts compliance (i. . , privacy law requirement for securing privacy data and implementing proper security controls, etc. ) and places the organization in a position of increased liability â€Å"2†Major – a risk, threat, or vulnerability that impacts the C-I-A of an organization’s intellectual property assets and IT infrastructure â€Å"3†Minor – a risk, threat, or vulnerability that can impact user or employee productivity or availability of the IT infrastructure 3. Craft an executive summary for management using the following 4-paragraph format. The executive summary must address the following topics: * Purpose of the risk assessment & summary of risks, threats, and vulnerabilities found throughout the IT infrastructure * Prioritization of critical, major, minor risk assessment elements * Risk assessment and risk impact summary * Recommendations and next steps Week 2 Lab: Assessment Worksheet Perform a Qualitative Risk Assessment for an IT Infrastructure Overview Answer the following Assessment Worksheet questions pertaining to your qualitative IT risk assessment you performed. Lab Assessment Questions & Answers . What is the goal or objective of an IT risk assessment? 2. Why is it difficult to conduct a qualitative risk assessment for an IT infrastructure? 3. What was your rationale in assigning â€Å"1† risk impact/ risk factor value of â€Å"Critical† for an identified risk, threat, or vulnerability? 4. When you assembled all of the â€Å"1† and â€Å"2† and â€Å"3† risk impact/risk fa ctor values to the identified risks, threats, and vulnerabilities, how did you prioritize the â€Å"1†, â€Å"2†, and â€Å"3† risk elements? What would you say to executive management in regards to your final recommended prioritization?

Estonia Essay Essay

Estonia joined the European Union as well as NATO in 2004. Estonia has been the first country to allow for internet voting in elections for parliament members (infoplease, n. d. ). Tampering would be thought to be an issue with allow for electronic voting, but the Estonian government has taken the precautions necessary to prevent that from happening. The current president of Estonia is Toomas Hendrik Ilves. President Ilves was elected by an electoral college in 2006. He had previously served in the Estonia Parliament before being elected. The Prime Minister of Estonia, who serves as the head of the government and has just as much if not more power than the president, is Prime Minister Andrus Ansip who has held his position since 2005. The type of government that Estonia has adopted is a Parliamentary Republic. The people of the Estonia vote for the members to represent that parliament, in this case 101 people. Those 101 members of parliament then vote on who the President and Prime Minister of Estonia are. Parliament also gives forth votes to the people on issues that are concerns for the whole country. Estonia remains a so called melting pot for Eastern Europe. The country is made up of 60 percent Estonia’s, with the other 40 percent being from other parts of the former Soviet Republic and a small population from other various parts of the world (Miller, 2009). With this much diversity within the country it is commendable that Estonia has done so well and can be a model of social and political change in just a short period of time after it had gained its independence from the Soviet Union. The political landscape of Estonia remains steady even with the drastic population from other countries. The huge national population disparity can and has lead to violent conflicts in the country. In 2007, the Russians that are in the country went to the capital to celebrate Victory Day, this day being the end of Fascism at the end of WWII. Estonian’s view Victory Day totally different than the Russians that are apart of Estonia. Victory Day to Estonian’s represents the start of Soviet occupancy in their country up until 1990. The Estonian government then moved the statue that the Russians came to, to celebrate, which led to violent clashes with country police for days (Miller, 2009).

Types of Food Styling

Have you ever seen a picture of food that makes you craving and hungry? This is food stylist job to make food look fresh, good, tempting and irresistible. What is food stylist? The food stylist’s job is to create food and dishes that appear in magazines, cookbooks, advertisements, food packaging, television commercials, and sometimes even feature films. Using behind the scenes magic and culinary artistry, a food stylist is responsible for making food look exciting, enticing, and effortlessly prepared – in essence, seducing the viewer.The food stylist brings to a photograph a creative eye, expertise in food preparation, and artistic interpretation of the black-and-white words of recipe (Lou Manna, NYC, 2005). Food is styled to be photographed for different purposes either for editorial photos such as magazines, and cookbooks or for commercial purposes such as advertising, packaging and labeling. Food stylist must know how to create a creativity on photos to make a photos look real, fresh and can attract audience.Editorial purposes in food styling can considered as most famous and exciting job because food stylist can use he/she unlimited creativity to make food look good and attractive. Food stylist is not tied to any concept or idea. Examples of editorial are newspapers, magazines, menu books, cookbooks and recipe books. Food stylist can use as many props to make food look beautiful. The quality of photos does not need as good as advertising but it is good enough to be published in cookbooks and magazines. Commercial purposes divided into several types which are advertising, packaging and labeling, and Tv or film purposes.Paper ad such as McDonald, Burger King and KFC are examples of advertising in food styling. Usually food stylist will use fake food to make food in advertising more real and tempting. Besides that, uses of props and other supporting objects also help for make advertising look creative. Newspaper advertising, menus, brochures, fly ers and billboards are also some example of advertising. For advertising purposes, as a food stylist and photographer must follow the idea and concept of advertising agency because the idea and concept already decided by ad agency.However, quality of photograph is very important because photos may use in billboards and large ads in the magazine. Packaging is the most difficult, complicated and tedious. When style for packaging, photos must needs match with that product and make it realistic and favorable. A lot of effort and meticulous detail needs in styling food before being photographed. Use a maximum lighting but less special effect and cautions with props because it may overshadow a product. For this type of photography, the food presented must as clear and as detail as possible exactly as a product.Food stylist has to put effort to ensure that numbers or pieces of the product in the package, color and ingredients if possible should be shown as realistic as possible (Neel, 2009 ) Tv or film is take a different purposes compare to advertising and packaging. Food stylist will work with a director or prop master on the set. Food stylist must learn and understand particular concept and idea before doing a job because it may not meets with original concept. The most difficult task when doing this job is the need to be ready to prepare as much food ‘actor’ and as identically as possible.This is all depends on how many ‘takes’ are taken for that particular scene (Noor, 2011) We can conclude that types of photography can be divided into two which is for editorial purposes and commercial purposes. Quality of photos is depending on what types of food styling we want. If for advertising, it must in high quality while for editorial is just good enough for published in cookbooks. Editorial purposes can use our unlimited creativity because it is not tied to any concept or idea. Otherwise in commercial purposes, all the concept and idea have bee n decided by ad agency or director.

A Juggling Act Essay

Anna feels dissatisfied with her level of contribution COMPARED to other managers. * Has a tendency to compare herself to those people around her. 3. Anna has 18 month old daughter. 4. Anna feels constant conflict between desire to surpass client expectations and her commitment to being a good mother. 5. Unsure what she wants in life. Anna is performing at a 100% within her 60% capacity, while she views others at 120% at 100% capacity, yet still feels like she isn’t measuring up. 7. Not being able to meet desired family life even with reduced work life. 8. Anna wants to be successful in every area of life— not just her career. 9. Church meeting made her realize she needs to look at her health gauges and set GOALS as to what she really wants in life. Symptoms The following symptoms (evidence) show that Anna is facing a serious problem 1. Feeling like a â€Å"star† again lead to her feeling guilty for not providing Kristin with enough dedicated time at home 2. Felt impatient during social interactions, when she used to be very social in the work place. 3. No longer taking lunch breaks. 4. Still feels pressure, even though only being paid 60% and working a lot of extra hours 5. Comparing herself to full-time workers, even though she is part-time 6. Felt like she had no one close to her who could really relate to her situation and provide her with the support she needed. 7. Reluctant to contact someone she didn’t know to obtain the support she needed. 8. Feels like she can’t keep all the balls (work life, social life, and mother life) in the air right now and anticipates a burn out if something does not change in the immediate future. 9. Chris (Anna’s husband) noticed her high stress level may be what was affecting her sleep, eating, patience level and emotional stability Underlying Problems 1. Anna is constantly comparing herself with individuals that are not operating under the same conditions (full-time vs. part-time, family vs. single). 2. A lack of clear, defined goals in her job. Management needs to provide Anna with specific, relevant and challenging goals, so that she stays motivated and has a feeling of accomplishment (meeting all goals/expectations). 3. Overload with work. From the key conversations I noticed that they were always asking her to do extra projects in addition to her current duties that required 100% work in a 60% capacity. 4. Anna is unsure exactly what she wants more out of life. Advance her career or advance her motherly duties. Is in a constant conflict in choosing between the two and feels she is failing at one when she succeeds in the other.

Project Cost Management and Control - Term Project Essay

Project Cost Management and Control - Term Project - Essay Example 8% range for 30-year mortgages, possibly even higher, on or near the second quarter of 2008, so by seeing this situation we have to plan in such a way that the overall project gets a success. The basic aim of this section is to estimate the project cost for the overall project activities. I have decided to divide the project into different section and then estimate each sub task. As I have researched about this way of estimating turns out to be more effective and accurate. My basic aim is to divide the project to root level and estimate the each sub task of this project In this process of estimation I have tried to streamline each aspect of the home construction and incorporate each vital task so that the overall estimation turns out to be accurate. I have estimated the cost $ 25100. An order of magnitude estimates for this project as I have accessed is $ 26000 is approximately. Now we can apply for loan in a couple of local banks to pre-qualify us for the loan(s) we shall need for the project. Now I will present the task responsibility matrix for the overall project activities. Here I will present the main team members name and their responsibilities regarding the project activities. I have accessed these activities from the WBS. Now in this section I will present the Gantt chart of this project. I have used MS Project for this purpose. MS Project is project management tool for different project management activities. I have allocated estimated time to each project activity and ensured that each task have enough time for overall completion of that task. This house is selling for $230,000 and the land costs $30,000, then the construction cost is around $200,000. The home is 2,000 square feet, and then the cost per square foot is $100. This house has kitchen, two bed rooms, a lawn and total 5 rooms. This house is selling for $100,000 and the land costs $50,000, then the construction cost is around $150,000. The home is 5000 square feet, and then the cost per

Unit 3 Assignment-Marketing Strategy (Asus Computers) Research Paper

Unit 3 Assignment-Marketing Strategy (Asus Computers) - Research Paper Example The prices of the products offered by ASUSTek are some of the most competitive in the market. Case in point is that the computer products and services are procured based on prevailing market prices (ASUSTek Computer Inc., 2015). The notebooks and ultrabooks are produced with distinct features that include thinness and lightness. Consequently, the products have multimedia and computing features not to mention the gaming materials. The tablets and mobiles are developed and categorized into tabs and pads (ASUSTek Computer Inc., 2015). The desktop computers are made with a number of components that ensure its functionality. The computers have both the input and output features that enhance their functionality. The networking products have wireless adapters, routers and antennas that enable connections to be effective (ASUSTek Computer Inc., 2015). The company majorly focuses on emerging markets spread on a planetary scale. Most organizations and corporations are constantly seeking computing, networking and mobile phone products to assist in the delivery of services. To this extent, the company focuses on middle and big companies as a target market (ASUSTek Computer Inc., 2015). On the other hand, the company targets the middle classes who are increasingly becoming fashionable in the modern dispensation. Smartphones have become fashionable, and the company has responded by offering competitive prices to the customers to ensure that most people can acquire the products. The company adopts discounting as a price penetration strategy across all its markets. Ideally, the company offers lower prices to some of the products that face immense competition from other materials in the market. The prices are however adjusted occasionally based on the inherent market changes. Consequently, the company uses price penetration strategy as a measure of gaining significant market share. The company has a two-dimensional distribution strategy

Greece Economy Essay Example | Topics and Well Written Essays - 4000 words

Greece Economy - Essay Example World wars and other local wars highly affect a market and it gives a bad impact on currency and bond of country. They badly affect on asset pricing. During Second World War it has been observed that bond prices of Australia, Japan and United States were badly affected. Other historical events also have a great significance on bonds and other assets. Important events urging U.S civil war has also showed a great impact on bond pricing and asset pricing. Wars highly affect markets and capitals as a result of which bond pricing and assets pricing faces downfall. The New York central exchange is one of the largest bond markets in world and its number of traded issues increased from 1000 to 6000. Currency has a great significance in country's economy. In past few years U.S dollar has faced lots of rise and downfall, same its rise and downfall highly affects U.S economy. Every currency's value and its related factors have direct impact on country's economy. In the past few years, U.S dolla r has been declining and facing troubles in international market with which U.S current account deficit has expanded. U.S. dollar declining and current deficit are linked together tightly. Internal and external environment highly affect on country's currency. Same in case of U.S. dollar in past few years U.S economy and U.S political issues highly affected its currency, that is the only reason U.S dollar is facing number of problems about rates in international market. Deficits only exist if a currency moves above its real exchange rate and such deficit can be removed by real depreciation. Short fall, high returns and other deficit affected a lot on U.S dollar and its rates. These are the basic facts by which U.S dollar has faced a mark able decline in past few years. All above mentioned factors have influenced dollar rate in past few years. All over, the recent and current situation U.S economy has influenced a lot in U.S economy and U.S deficit in past few years. Dollar is an offi cial currency in several parts of world. Dollar also refers as "smaller unit, seneiti, equates to "cent". In number of countries dollar is used as official currency for inner and outer money transaction.In finance, yield curve is a relationship between currency rates and its maturity dates. Treasury securities are closely concerned with yield curves and it is usually plotted on graphs. The curve is commonly known as "the yield curve". Term structure of interest rates" There are three types of yield curves: normal yield curve, steep yield curve, flat or hampered yield curve, inverted yield curve. There are number of theories for yield curve some of them are as follows: Market expectations (pure expectations) hypothesis, Liquidity preference theory, Market segmentation theory, preferred habitat theory. Chosen Currency: Dollar. U.S dollar in an official currency of United States of America, it is generally donated as "$". It is divided in 100 cents. Below is a yield curve of U.S dollar according to rates and date. Yield Maturity Fig: 1. Yield Curve is closely related to economic situations and it also helps a lot in obtaining future economic rates and market activities. This interest line helps a lot in examining the interest rates according to recent currency value and according to its maturity date. The yield curve is specially deigned keeping in mind the needs and current requirements. Yield curve shows current currency decline or rise in

American culture Essay Example | Topics and Well Written Essays - 750 words - 1

American culture - Essay Example Probing into the issue of the development of a new definition of American culture after the emergence of black culture will highlight the factors that gave African American culture a momentum. There is need to analyze the resistance that African American culture faced. At the end of the research, it will be possible to define the circumstances that propelled the growth of a vibrant African American culture irrespective of the resistance (Asante 67). As expected, many people are aware of the challenges that African Americans faced before they could get the opportunity to express and live a culture. Most of the African Americans who had the courage to express the uniqueness and richness of black cultural attributes faced an internal conflict of double consciousness. The events that transpired in the last decade of the 19th century and early 20th century redefined American culture. A culture that had predominantly represented the whites and Native Americans in the preceding centuries had to absorb aspects from African Americans. The slavery system accounts for the presence of African Americans in the American context. During the initial period, Africans withheld from expressing any of the cultural factors that had defined them as people before moving to America (Wolfram and Thomas 34). In order to establish the most relevant information, the research will focus on the changes that occurred in the early 1920s. geographically, research will consider all the states with African Americans. African Americans sought to build a unique culture that would define what they had become as a person. The African American culture would alter the homogenous nature of the American culture that had existed. African Americans managed to develop a unique culture that would transform American culture into a heterogeneous one. For some reasons that need identification, the African American culture that resulted was

White-Collar & Organized Crime Essay Example | Topics and Well Written Essays - 1500 words

White-Collar & Organized Crime - Essay Example However, white collar crime has evolved since the late 1930’s. White collar crime no longer needs to be in an occupational setting. Technological advancements have provided a new gateway for crimes to be committed. Historically white collar crime was associated with organized crime. Many people associate the mafia with white collar crimes. Through the use of the mafia members demonstrated power over others to achieve their economic advancements. This was further emphasized through government corruption. During the 1920’s it was not uncommon for mafia family members to bribe officials. Moreover, many individuals feared mafia family members and would not testify against them if they had witnessed a crime (Cornell University, n.d.). During this era determining the identity was easier of the victim was easier as technology was not readily available. Current white collar crimes often do not know their victims as many crimes take place online. However, these crimes do not necessarily need to occur online for the criminal to not know his victim. For example, the Enron Scandal caused significant harm to the stock market and all employees and share-holders within this company. The Enron executives could not have identified every possible person they harmed when committing their crimes. Although the Enron scandal happened approximately nine years ago many other businesses have committed similar acts. However, these acts may not be as extreme as the Enron scandal. According to the United States Department of Justice (2006), â€Å"In 2005, among 7,818 businesses 67% exhibited one cyber crime.† Moreover calculating the exact number of cyber crimes is often hard to determine. In the research by the United States Department of Justice most businesses did not report the cyber crimes to authorities. 2. White collar crime attempts to accomplish many of the same characteristics as organized crime. Although organized crime has declined the number of white collar